A. Notwithstanding any other provision of law, whenever the Budget and Control Board shall authorize a state agency to exceed the number of positions authorized by the General Appropriations Act, the authorization for such positions shall terminate at the end of the fiscal year in which such authorization is made unless such authorization is included as a new position in the General Appropriations Act for the following fiscal year. At each stage of the consideration of the annual General Appropriation Bill the State Auditor shall compile and present in a report to the members of the General Assembly an explanation and justification of all such new positions.

B. At each stage of consideration of the General Appropriation Bill the State Auditor shall provide any member of the body presently considering the Bill, upon his request, a copy of the Analysis of Change which details changes in appropriations by agency as of the most recent legislative action.